《中级会计实务》作为全国会计人员中级资格考试的重要考试科目之一,历次考试均受到全国考生的格外重视。根据笔者的理解,《中级会计实务》教材中以下重点、难点、考点问题需要特别关注:(1)投资,主要包括短期投资与长期投资的计价,各种投资核算方法下的财务处理以及在集团公司中合并会计报表中的抵销等;(2)流转税的会计处理,主要包括增值税、消费税、 “Intermediate Accounting Practice” as one of the nation’s accounting qualification exam mid-level examination of one of the subjects, all previous examinations have been the country’s extra attention to candidates. According to the author’s understanding, the following key points, difficult points and test questions in “Intermediate Accounting Practice” teaching materials require special attention: (1) Investment mainly includes the valuation of short-term investments and long-term investments, the financial treatment under various investment accounting methods, (2) The accounting treatment of turnover tax mainly includes value-added tax, consumption tax,